Blossom Company has invested $3,060,000 in assets to produce 10,200 units of its finished product. Blossom's budget for the year is as follows: net income, $336,600; variable costs, $2,448,000; fixed costs, $357,000. Compute each of the following: (Round answers to 1 decimal place, e.g. 15.2%.)

1.	Budgeted ROI	%
2.	Markup percentage using the total cost approach	%